Refund claim timeliness: departmental delay may be remedied by waiver or condonation to allow assessment completion and refund. Where a valid refund claim is filed in time but departmental delay causes assessment completion to be barred by limitation, the Central Government may be authorised to waive the assessment time limit so the refund can be granted; such cases are to be referred to the Board and Commissioners must fix responsibility. For late claims, the Board may invoke condonation powers to authorise assessment completion beyond time in deserving cases, deciding each case on its merits.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund claim timeliness: departmental delay may be remedied by waiver or condonation to allow assessment completion and refund.
Where a valid refund claim is filed in time but departmental delay causes assessment completion to be barred by limitation, the Central Government may be authorised to waive the assessment time limit so the refund can be granted; such cases are to be referred to the Board and Commissioners must fix responsibility. For late claims, the Board may invoke condonation powers to authorise assessment completion beyond time in deserving cases, deciding each case on its merits.
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